Each five-week audit involves a team of five or six auditors. During the first week, we familiarise ourselves with the entity, process or risk to be audited. This preparatory phase enables us to gain an understanding of the issues and introduce ourselves to those in charge. We gather documentation and conduct preliminary interviews. Next comes the core of the audit - the fieldwork - conducting interviews, analyses and tests. During the final phase, we present our assessment of the current state of affairs and our recommendations to the management team.